MENUISERIE CHAPELLE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MENUISERIE CHAPELLE
Largest movements
- Tangible fixed assets -€30,241
down €30,241 (-13.7%), from €220,868 to €190,627
of which Furniture and vehicles: -€16,815
- Stocks and contracts -€19,010
down €19,010 (-9.7%), from €195,132 to €176,122
- Receivables within one year -€7,869
down €7,869 (-75.1%), from €10,479 to €2,610
of which Trade receivables: -€4,453
- Cash -€7,303
down €7,303 (-10.2%), from €71,598 to €64,295
mainly Debts after one year (-€63,149) and Net result for the year (-€11,155)
- Debts after one year -€63,149
down €63,149 (-30.3%), from €208,510 to €145,360
- Profit (loss) carried forward -€9,172
down €9,172 (-18.4%), from €49,723 to €40,551
- Trade debts +€7,694
up €7,694 (+104%), from €7,431 to €15,125
- Tax, wage and social debts +€6,061
up €6,061 (+113%), from €5,359 to €11,420
of which Taxes: +€6,021
- Gross operating margin -€58,284
down €58,284 (-58.4%), from €99,843 to €41,559
- Depreciation -€23,199
down €23,199 (-42.4%), from €54,760 to €31,561
- Taxes -€7,276
down €7,276 (-95.9%), from €7,584 to €308
- Staff costs -€1,540
down €1,540 (-18.3%), from €8,415 to €6,875
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €500,014 | €435,636 | -€64,377 | -12.9% |
| Fixed assets | 21/28 | €220,868 | €190,627 | -€30,241 | -13.7% |
| Tangible fixed assets | 22/27 | €220,868 | €190,627 | -€30,241 | -13.7% |
| Land and buildings | 22 | €162,470 | €152,769 | -€9,701 | -6.0% |
| Plant, machinery and equipment | 23 | €8,212 | €4,486 | -€3,725 | -45.4% |
| Furniture and vehicles | 24 | €50,186 | €33,372 | -€16,815 | -33.5% |
| Current assets | 29/58 | €279,146 | €245,009 | -€34,136 | -12.2% |
| Stocks and contracts in progress | 3 | €195,132 | €176,122 | -€19,010 | -9.7% |
| Stocks | 30/36 | €195,132 | €176,122 | -€19,010 | -9.7% |
| Amounts receivable within one year | 40/41 | €10,479 | €2,610 | -€7,869 | -75.1% |
| Trade receivables | 40 | €6,740 | €2,286 | -€4,453 | -66.1% |
| Other amounts receivable | 41 | €3,739 | €323 | -€3,416 | -91.4% |
| Cash at bank and in hand | 54/58 | €71,598 | €64,295 | -€7,303 | -10.2% |
| Deferred charges and accrued income | 490/1 | €1,936 | €1,982 | +€46 | +2.4% |
| Total equity and liabilities | 10/49 | €500,014 | €435,636 | -€64,377 | -12.9% |
| Equity | 10/15 | €209,988 | €198,833 | -€11,155 | -5.3% |
| Contributions | 10/11 | €72,000 | €72,000 | = | 0.0% |
| Reserves | 13 | €88,265 | €86,282 | -€1,983 | -2.2% |
| Tax-exempt reserves | 132 | €7,037 | €5,054 | -€1,983 | -28.2% |
| Distributable reserves | 133 | €81,228 | €81,228 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,723 | €40,551 | -€9,172 | -18.4% |
| Provisions and deferred taxes | 16 | €1,758 | €1,262 | -€496 | -28.2% |
| Deferred taxes | 168 | €1,758 | €1,262 | -€496 | -28.2% |
| Amounts payable | 17/49 | €288,267 | €235,541 | -€52,726 | -18.3% |
| Amounts payable after more than one year | 17 | €208,510 | €145,360 | -€63,149 | -30.3% |
| Financial debts | 170/4 | €208,510 | €145,360 | -€63,149 | -30.3% |
| Amounts payable within one year | 42/48 | €79,758 | €90,150 | +€10,392 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €62,719 | €63,149 | +€431 | +0.7% |
| Financial debts | 43 | €3,765 | - | -€3,765 | |
| Credit institutions | 430/8 | €3,765 | - | -€3,765 | |
| Trade debts | 44 | €7,431 | €15,125 | +€7,694 | +104% |
| Suppliers | 440/4 | €7,431 | €15,125 | +€7,694 | +104% |
| Taxes, remuneration and social security | 45 | €5,359 | €11,420 | +€6,061 | +113% |
| Taxes | 450/3 | €4,456 | €10,477 | +€6,021 | +135% |
| Remuneration and social security | 454/9 | €903 | €943 | +€40 | +4.4% |
| Other amounts payable | 47/48 | €484 | €456 | -€28 | -5.8% |
| Accrued charges and deferred income | 492/3 | - | €31 | +€31 | |
| Non-recurring operating income | 76A | €16,910 | €9,719 | -€7,191 | -42.5% |
| Remuneration, social security and pensions | 62 | €8,415 | €6,875 | -€1,540 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,760 | €31,561 | -€23,199 | -42.4% |
| Other operating charges | 640/8 | €8,320 | €8,042 | -€277 | -3.3% |
| Gross operating margin | 9900 | €99,843 | €41,559 | -€58,284 | -58.4% |
| Operating profit (loss) | 9901 | €28,349 | -€4,918 | -€33,267 | |
| Financial income | 75/76B | €492 | €442 | -€50 | -10.2% |
| Recurring financial income | 75 | €492 | €442 | -€50 | -10.2% |
| Financial charges | 65/66B | €7,597 | €6,866 | -€730 | -9.6% |
| Recurring financial charges | 65 | €7,597 | €6,866 | -€730 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €21,244 | -€11,343 | -€32,587 | |
| Transfer from deferred taxes | 780 | €496 | €496 | = | 0.0% |
| Income taxes | 67/77 | €7,584 | €308 | -€7,276 | -95.9% |
| Profit (loss) for the period | 9904 | €14,156 | -€11,155 | -€25,311 | |
| Transfer from tax-exempt reserves | 789 | €1,983 | €1,983 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,139 | -€9,172 | -€25,311 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.